HMR Associates Inc. includes the following selected accounts in its general ledger at December 31, 2017:
Bonds Payable....................................................................... $1,020,000
Current Obligation under Capital Lease ............................ $ 12,000
Equipment under Capital Lease ....................................... 350,000
Accounts Payable ............................................................ 57,000
Interest Payable (due March 1, 2018) ............................... 31,000
Long-term Capital Lease Liability .................................. 136,000
Current Portion of Bonds Payable...................................... 162,000
Discount on Bonds Payable (all long term) ....................... 18,000
Notes Payable, Long-term ................................................. 200,000
Required
Prepare the liabilities section of HMR Associates Inc.'s balance sheet at December 31, 2017, to show how the company would report these items. Report a total for both current and long-term liabilities.